Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of o

题目

Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor's claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.

(46)

A．calculation

B．liquidation

C．counting

D．account

相似考题

1.This word is () in current use.A、NeverB、No wonderC、No longerD、Not only

2.The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.()此题为判断题(对，错)。

3.18 Which of the following statements about accounting ratios and their interpretation are correct?1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.A 2 and 3 onlyB 1 and 3 onlyC 1 and 2 onlyD All three statements are correct

4.Quick ratio is calculated by dividing current assets by current liabilities.()此题为判断题(对，错)。

更多“Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of o”相关问题

  • 第1题：

    单句理解

    听力原文：The interest rates on these small deposits are usually floating rates, and they are usually 2%- 5% below the bank's current base rates.

    (1)

    A．Bank's current base rates are higher than those on small deposits.

    B．Bank's current base rates are lower than those on small deposits.

    C．Bank's current base rates are not floating rates.

    D．Bank's current base rates are usually floating rates.


    正确答案：A
    解析：根据录音原文可知，The interest rates on these small deposits为浮动汇率，而不是the bank's current base rates，而且要比银行当前的基准汇率低。

  • 第2题：

    On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.

    (46)

    A．short-term

    B．current

    C．circulating

    D．futures


    正确答案：B
    解析：句意：在资产负债表上，资产和负债被分为流动性和非流动性，以表示其相对的流动程度。short-term短期的。circulating流通的，循环的。circulating capital流动资本。

  • 第3题：

    Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.

    A．long-term trust

    B．long-term liabilities

    C．current liabilities

    D．current investment


    正确答案：C
    解析：流动负债期限短，需要流动资产偿还。current assets流动资产。current liabilities流动负债。current investment短期投资。long-terrn trust长期信托。long-term liabilities长期负债。be due应付的，到期的。be paid out of用…支付。

  • 第4题：

    The following statements concerning long-term debt are true except that ______.

    A．long-term debt is a liability of a period longer than one year

    B．long-term debts are paid in installments

    C．despite of different payment plans, long-term debts are never classified as current liabilities

    D．the loan borrowed by the company is a typical example of long-term debt


    正确答案：C

  • 第5题：

    The navigational term Set of current means ______.

    A.velocity of current in knots

    B.direction from which the current flows

    C.estimated current

    D.direction toward which the current flows


    正确答案：D
    航海中术语流向的意思是流水流去的方向。

  • 第6题：

    Sinking Fund Cash would be classified on the balance sheet as ( )

    A. a current asset

    B. a fixed asset

    C. an intangible asset

    D. an investment


    正确答案：D

  • 第7题：

    Current liabilities are( )

    A. due, but not receivable for more than one year

    B. due, but not payable for more than one year

    C. due and receivable within one year

    D. due and payable within one year


    正确答案：D

  • 第8题：

    Companycom is migrating from p670 systems running AIX 5.2 to p5 595 systems running AIX 5.3. They will be changing out only the system units. They will re-use the existing 61D drawers and adapters with the new p5 595 systems. What compatibility issue must be considered?（） 

    • A、APV features are not supported for some legacy POWER4 adapters
    • B、APV will require the most current maintenance level for AIX 5.2
    • C、APV features will require that legacy POWER4 adapters be updated with new microcode
    • D、The Virtual IO Server must run AIX 5.3 and the LPARs can run either AIX 5.2 or AIX 5.3

    正确答案:A

  • 第9题：

    A/TBITE有几个选项（）

    • A、CURRENT STATUS、INFLIGHT FAULTS、INTERACTIVE、IDENT/CONFIG
    • B、CURRENT STATUS、INFLIGHT FAULTS、SENSORS、IDENT/CONFIG
    • C、CURRENT STATUS、INFLIGHT FAULTS、INTERACTIVE、IDENT/CONFIG
    • D、CURRENT STATUS、INFLIGHT FAULTS、INTERACTIVE、RIGGING

    正确答案:A

  • 第10题：

    单选题
    The navigational term SET OF CURRENT means（）.
    A

    velocity of current in knots

    B

    direction from which the current flows

    C

    estimated current

    D

    direction toward which the current flows


    正确答案： D
    解析： 暂无解析

  • 第11题：

    单选题
    The navigational term set of current means（）.
    A

    velocity of current in knots

    B

    direction from which the current folws

    C

    estima ed current

    D

    direction toward which the current flows


    正确答案： A
    解析： 暂无解析

  • 第12题：

    单选题
    The set of the current is the（）.
    A

    speed of the current at a particular time

    B

    maximum speed of the current

    C

    direction from which the current flows

    D

    direction in which the current flows


    正确答案： C
    解析： 暂无解析

  • 第13题：

    Current _______ are those debts that must be paid within the year.

    A assets ;

    B equities ;

    C liabilities


    参考答案:C

  • 第14题：

    He gave the boss a report which()the current market.

    A、 analyzed

    B、 explained

    C、 expected


    参考答案：A

  • 第15题：

    Current liabilities may include the following items ______.

    A．taxes payable

    B．dividends payable

    C．accounts payable

    D．all of the above


    正确答案：D
    解析：文章第二段提到Current liabilities are those obligations...and dividends payable.流动负债是指在一年内到期的短期债务，包括应付税款、应付利息、应付账款等，所以，本题应选D项。

  • 第16题：

    Which of the following measures a company’s ability to pay its current liabilities ().

    A.number of times interest charges earned

    B.inventory turnover

    C.earnings per share

    D.current ratio


    正确答案：D

  • 第17题：

    This word is ()in current use.

    A、no longer

    B、not any longnot any more

    C、no more than


    参考答案：A

  • 第18题：

    For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.()


    正确答案：对

  • 第19题：

    Which QoS preclassification option will require the use of the qos pre-classify command for the VPN traffic？ （）

    • A、VPN traffic needs to be classified based on the Layer2 header information
    • B、VPN traffic needs to be classified based on the IP precedence or DSCP
    • C、VPN traffic needs to be classified based on IP flow or Layer 3 information， such as source and destination IP address
    • D、VPN traffic with Authentication Header （AH） needs to preserve the ToS byte

    正确答案:C

  • 第20题：

    You are designing a strategy for migrating to the new environment.  Which two factions from your current environment will affect your migration strategy？（）

    • A、 Trusts between domains
    • B、 Number of BDC s in each domain
    • C、 Users and resources in each domain
    • D、 Current hardware for domain controllers
    • E、 Current amount of replication traffic over WAN links

    正确答案:A,C

  • 第21题：

    单选题
    The （） is a measure of the phase difference between voltage and current and is expected as the cosine of phase angle.
    A

    power

    B

    efficiency

    C

    effective power

    D

    power factor


    正确答案： A
    解析： 暂无解析

  • 第22题：

    单选题
    What is an ebb current（）.
    A

    A current at minimum flow

    B

    A current coming in

    C

    A current going out

    D

    A current at maximum flow


    正确答案： D
    解析： 暂无解析

  • 第23题：

    单选题
    A fuse that blows often should be replaced only with a fuse of （）.
    A

    the recommended current and voltage rating

    B

    higher current and voltage rating

    C

    higher current and lower voltage rating

    D

    lower current and higher voltage rating


    正确答案： B
    解析： 暂无解析

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